UNDERSTANDING CUSTOMS LEVY,VALUATION & ASSESSMENT -2026

About Understanding CUSTOMS Levy, Valuation & Assessment Chapter I             Introduction Chapter II            Relevant provisions of the Customs Act, 1962 Chapter III          Levy, Classification and Assessment of Goods Chapter IV          Customs Valuation Chapter V            Customs Clearance Procedures Chapter VI          Import & Export Restrictions and Prohibitions Chapter VII         Detention & Release/Storage of Imported/ Export Goods Chapter VIII       Re-importation and Re-exportation of Goods Chapter IX          Customs Valuation (Determination of Value of Imported Goods) Rules, 2007 Chapter X            Customs Valuation (Determination of Value of Export Goods) Rules, 2007 Chapter XI          Deferred Payment of Import Duty Rules, 2016 Chapter XII         Customs (Import of Goods at Concessional Rate of Duty) Rules, 2017 Chapter XIII       Re-export of Imported Goods (Drawback of Customs Duties) Rules, 1995 Chapter XIV       Customs and Central Excise Duties Drawback Rules, 2017 Chapter XV         Refund of Anti-dumping duty (Paid in excess of Actual Margin of Dumping) Rules, 2012 Chapter XVI       Customs (Administration of Rules of Origin under Trade Agreements) Rules, 2020 Chapter XVII      Project Imports Regulations, 1986 Chapter XVIII    Bill of Entry (Electronic Integrated Declaration and Paperless Processing) Regulations, 2018 Chapter XIX       Shipping bill (Electronic Integrated Declaration and Paperless Processing) Regulations, 2019 Chapter XX         Shipping Bill (Post export conversion in relation to instrument based scheme) Regulations, 2022 Chapter XXI       Customs (Finalisation of Provisional Assessment) Regulations, 2018 Chapter XXII      Electronic Duty Credit Ledger Regulations, 2021 Chapter XXIII    Customs (Electronic Cash Ledger) Regulations, 2022 Chapter XXIV    Customs (Finalisation of Provisional Assessment) Regulations, 2025 Chapter XXV      Recent Case Laws in brief SUBJECT INDEX